Functional comparability governs software-service benchmarking: dissimilar companies are excluded, while related-party filters, margins and working-ca...
Unexplained cash credit - trade advance for purchase of goods - copies of invoice raised by the assessee show that the assessee has squared up by adjusting the sales of the goods for the amount which it has received as advance - no addition u/s. 68 is warranted
Unexplained cash credit - trade advance for purchase of goods - copies of invoice raised by the assessee show that the assessee has squared up by adjusting the sales of the goods for the amount which it has received as advance - no addition u/s. 68 is warranted
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